104,150 14 168,928 76 Ohio Kentucky § 10. II. Duties on licenses to distillers of spirituous liquors, estimated to produce $ 765,000. These duties are laid on the capacity of the still, including the head, and are rated as follow: On stills employed in distilling from Domestic Materials. For 2 weeks 1 month 2 months 3 months 4 months 6 months one year For 1 month 3 months 6 months one year For every boiler, however constructed, employed for the purpose of generating steam in those distilleries where wooden or other vessels are used instead of metal stills, and the action of steam is substituted to the immediate application of fire to the materials from which the spirituous liquors are distilled, double the amount of the above duties on each gallon of the capacity of the boiler, including the head. § 11. III. A duty of 4 cents per pound on all sugar refined within the United States, entitled, however, to drawback on exportation, if amounting to $12 or upwards, estimated to produce $200,000. § 12. IV. Duties on licenses to retailers of wines, spirituous liquors, and foreign merchandize as follow, estimated to produce $ 500,000. In cities, towns, or villages, containing, within the limits of one mile square, more than 100 families. On retailers of merchandize, including wines and spirits of wines alone of spirits alone of domestic spirits alone of merchandize other than wines and spirits $25 per annum. 20 20 15 15 In places containing, within the above limits, less than 100 families. and spirits 10 ! Every person dealing in goods, wares, or merchandize, except such as are of the growth, produce, or manufacture of the United States, except such as are sold by the importer in the original cask, package, &c. in which they were imported, is deemed a retail dealer in merchandize within the meaning of the act; every person dealing in wines in less quantities at a time than 30 gallons, except the importer as above, is deemed a retail dealer in wines; and every person dealing in distilled spirituous liquors in less quantities than 20 gallons at a time, is deemed a retail dealer in spirituous liquors. Exceptions are drawn in favour of physicians, apothecaries, &c. as to wines and spirituous liquors used in the preparation of medicines; and of distillers, who may sell domestic spirits in quantities not less than five gallons at a time at the place where they are distilled. § 13. V. A duty on sales at auction of one per cent. on sales of goods, wares, and merchandize, and a quarter of one per cent. on sales of ships or vessels, estimated to produce $ 50,000. The following sales are exempted from those duties, viz. sales of goods, &c. made in execution of any rule, judgment, &c. of any court of the United States, or in virtue of any distress for rent, or any other cause for which a distress is allowed by law, or made in consequence of any bankruptcy or insolvency, pursuant to any law concerning bankruptcies or insolvencies; or made in consequence of any general assignment of property and effects for the benefit of creditors; or made by or on behalf of executors or administrators; or made pursuant to the directions of any law of the United States, or either of them, touching the collection of any tax or duty; or disposal by auction of public property of the United States or of any state; or to any sale by auction of ships, their tackle, apparel, and furniture, or the cargoes thereof, wrecked or stranded within the United States, and sold for the benefit of the insurers or proprietors. § 14. VI. Duties on carriages as follows, estimated to produce $150,000, viz. On every coach On every chariot and post-chaise $20 per annum 17 104,150 14 168,928 76 Ohio Kentucky § 10. II. Duties on licenses to distillers of spirituous liquors, estimated to produce $765,000. These duties are laid on the capacity of the still, including the head, and are rated as follow: On stills employed in distilling from Domestic Materials. For 1 month 6 months one year 52 do. do. 70 do. do. 108 do. do. Foreign Materials. 25 cents per gallon 105 do. do. 135 do. do. For every boiler, however constructed, employed for the purpose of generating steam in those distilleries where wooden or other vessels are used instead of metal stills, and the action of steam is substituted to the immediate application of fire to the materials from which the spirituous liquors are distilled, double the amount of the above duties on each gallon of the capacity of the boiler, including the head. § 11. III. A duty of 4 cents per pound on all sugar refined within the United States, entitled, however, to drawback on exportation, if amounting to $12 or upwards, estimated to produce $200,000. § 12. IV. Duties on licenses to retailers of wines, spirituous liquors, and foreign merchandize as follow, estimated to produce $ 500,000. In cities, towns, or villages, containing, within the limits of one mile square, more than 100 families. On retailers of merchandize, including wines and spirits of wines alone of spirits alone of domestic spirits alone of merchandize other than wines and spirits $25 per annum. 20 20 15 15 In places containing, within the above limits, less than 100 families. On retailers of merchandize, including wines and spirits $15 per annum. of wines and spirits 15 and spirits 10 Every person dealing in goods, wares, or merchandize, except such as are of the growth, produce, or manufacture of the United States, except such as are sold by the importer in the original cask, package, &c. in which they were imported, is deemed a retail dealer in merchandize within the meaning of the act; every person dealing in wines in less quantities at a time than 30 gallons, except the importer as above, is deemed a retail dealer in wines; and every person dealing in distilled spirituous liquors in less quantities than 20 gallons at a time, is deemed a retail dealer in spirituous liquors. Exceptions are drawn in favour of physicians, apothecaries, &c. as to wines and spirituous liquors used in the preparation of medicines; and of distillers, who may sell domestic spirits in quantities not less than five gallons at a time at the place where they are distilled. § 13. V. A duty on sales at auction of one per cent. on sales of goods, wares, and merchandize, and a quarter of one per cent. on sales of ships or vessels, estimated to produce $ 50,000. The following sales are exempted from those duties, viz. sales of goods, &c. made in execution of any rule, judgment, &c. of any court of the United States, or in virtue of any distress for rent, or any other cause for which a distress is allowed by law, or made in consequence of any bankruptcy or insolvency, pur-suant to any law concerning bankruptcies or insolvencies; or made in consequence of any general assignment of property and effects for the benefit of creditors; or made by or on behalf of executors or administrators; or made pursuant to the directions of any law of the United States, or either of them, touching the collection of any tax or duty; or disposal by auction of public property of the United States or of any state; or to any sale by auction of ships, their tackle, apparel, and furniture, or the cargoes thereof, wrecked or stranded within the United States, and sold for the benefit of the insurers or proprietors. § 14. VI. Duties on carriages as follows, estimated to produce $150,000, viz. On every coach On every chariot and post-chaise 20 per annum 17 On every phæton and coachee having pannel work in the upper division 10 per annum On every other four wheel carriage hanging on steel or iron springs 7 On every four wheel carriage on wooden springs, and every two wheel carriage on steel or iron springs 4 2 On every other four or two wheel carriage In cases of doubt, carriages are to be deemed to belong to that class which they most nearly resemble. All carriages usually and chiefly employed in husbandry, or in the transportation of goods, are exempted from duty. § 15. VII. Stamp duties on bank notes, and on certain negociable paper, estimated to produce $400,000, viz.. On bank notes On bonds, obligations, or promissory notes, dicounted by any bank company, or banker, and on foreign or inland bills of ex change above $ 50, and having one or more endorsers. Not exceeding $ 100 500 1000 5000 5 cents Above 100 and not exceeding 200 10 Above 200 and not exceeding 500 25 Above 500 and not exceeding 1000 50 Above 1000 and not exceeding 1500 75 Above 1500 and not exceeding 2000 100 Above 2000 and not exceeding 3000 150 Above 3000 and not exceeding 4000 200 Above 4000 and not exceeding 5000 250 Above 5000 and not exceeding 7000 350 Above 7000 and not exceeding 8000 400 If above 8000 500 Treasury notes, drafts or bills drawn by the treasurer of the United States, checks payable at sight, and all second or other copy of a set of exchange, are exempted from duty; and banks |